- a relevant tax appeal
means an appeal against a determination as to the amount of income tax in respect of which the person liable to pay the Class 1B contribution is accountable in accordance with the relevant PAYE settlement agreement.
- accrual period
means any period of seven days beginning with a prescribed day of the week, where that day falls within S’s period of deferment.
- accrued amount
means the amount calculated in accordance with sub-paragraph (3);
- adoption pay period
has the meaning given in section 171ZN(2);
- adult disability payment
means disability assistance given in accordance with the Disability Assistance for Working Age People (Scotland) Regulations 2022, • “armed forces independence payment” means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517);
- agreement
includes any arrangement or understanding (whether or not legally enforceable);
- appropriate amount
means the greater of—
- appropriate date
means—
- armed forces independence payment
means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517);
- attendance allowance
means— (a) an attendance allowance;
- Bank of England base rate
means— ((a)) the rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets, or ((b)) where an order under section 19 of the Bank of England Act 1998 is in force, any equivalent rate determined by the Treasury under that section;
- benefit
means— (a) benefit under Parts II to V of this Act other than Old Cases payments;
- benefit year
means a period— but for any prescribed purposes of this Part of this Act “benefit year” may by regulations be made to mean such other period (whether or not a period of 12 months) as may be specified in the regulations.
- business
includes any activity carried on— (a) by a government department or public or local authority (in the United Kingdom or elsewhere), or (b) by a body corporate, unincorporated body or partnership;
- carer support payment
means the carer support payment component of carer support given in accordance with the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023.
- child
has the same meaning as in Part 9 of this Act;
- child disability payment
means disability assistance given in accordance with the Disability Assistance for Children and Young People (Scotland) Regulations 2021 (S.S.I. 2021/174);
- civil partnership
means two people... who are civil partners of each other and are neither— ((a)) separated under a court order, nor ((b)) separated in circumstances in which the separation is likely to be permanent;
- cohabiting couple
means two people who are not married to, or civil partners, of each other but are living together as if they were a married couple or civil partners;
- confinement
means— and “confined” shall be construed accordingly;
- Continental shelf operations
means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted, would nevertheless fall within subsection (2) of that section.
- contract of service
means any contract of service or apprenticeship whether written or oral and whether express or implied;
- contributions legislation
means any Part of this Act or provision of such a Part.
- contributions payments
means payments which a person is required by or under any enactment to make in discharge of any liability of his as an employer in respect of primary or secondary Class 1 contributions;
- contributions return
has the same meaning as in that paragraph.
- contributory employment and support allowance
means a contributory allowance under Part 1 of the Welfare Reform Act 2007 (employment and support allowance).
- councillor
means—
- couple
has the meaning given by section 137(1) above.
- Day of interruption of employment
means a day which forms part of—
- disqualifying period
means— (a) in relation to a woman entitled to statutory maternity pay, the maternity pay period;
- earnings
includes any remuneration or profit derived from an employment;
- employed earner
has the meaning assigned to it by section 2 above;
- employee
means a person who is gainfully employed in Great Britain either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5).
- employment
includes any trade, business, profession, office or vocation and “employed” has a corresponding meaning;
- employment protection entitlement
means—
- enactment
includes an instrument made under an Act;
- entitled
means, in relation to any such payments, entitled under any order of a court, trust or agreement which the widow has taken reasonable steps to enforce.
- entitlement
includes any future entitlement which the person may have.
- excluded provision
means—
- final relevant year
means the last tax year which is a relevant year in relation to the pensioner;
- Firm
has the same meaning as in the Income Tax (Trading and Other Income) Act 2005 (and includes a limited liability partnership in relation to which section 863(1) of that Act applies);
- first appointed year
means such tax year, no earlier than 2002-03, as may be appointed by order, and “second appointed year” means such subsequent tax year as may be so appointed;
- For relevant purposes
means for the purposes of provision made by or under an enactment that—
- foster parent
has the meaning given by regulations.
- general earnings
has the meaning given by section 7 of ITEPA 2003 and accordingly sections 3 and 112 of this Act do not apply in relation to the word “earnings” when used in the expression “general earnings”;
- higher-rate contribution
means a contribution of an amount provided for in regulations under section 11(8).
- incapacity for work
means work which the person in question can be reasonably expected to do.
- incremental period
means any period of six days which are treated by regulations as days of increment for the purposes of this paragraph in relation to the person and pension in question.
- industrial injuries and diseases provisions
has the same meaning as in section 95(4) above.
- industrial injuries benefit
means benefit under Part V of this Act, other than under Schedule 8;
- LET
means the low earnings threshold for that year as specified in section 44A above;
- local authority
has the same meaning as in the Children Act 1989 (see section 105(1) of that Act);
- local authority foster parent
has the same meaning as in the Children Act 1989 (see section 105(1) of that Act);
- long-term benefit
has the meaning assigned to it by section 20(2) above;
- loss of physical faculty
includes disfigurement whether or not accompanied by any loss of physical faculty;
- lower-paid employment as a minister of religion
has the meaning given by section 290D of ITEPA 2003;
- married couple
means a man and a woman who are married to each other and are neither— (a) separated under a court order, nor (b) separated in circumstances in which the separation is likely to be permanent, and •................................
- maternity allowance period
has the meaning assigned to it by section 35(2) above, and • “maternity pay period” has the meaning assigned to it by section 165(1) below.
- maternity pay period
has the meaning assigned to it by section 165(1) below.
- maximum rate of a disablement pension
means the rate specified in the first entry in column (2) of Schedule 4, Part V, paragraph 1 and does not include increases in disablement pension under any provision of this Act.
- medical examination
includes bacteriological and radiographical tests and similar investigations, and “medically examined” has a corresponding meaning;
- medical treatment
means medical, surgical or rehabilitative treatment (including any course or diet or other regimen), and references to a person receiving or submitting himself to medical treatment are to be construed accordingly;
- mobility supplement
means a supplement awarded in respect of disablement which affects a person’s ability to walk and for which the person is in receipt of war disablement pension;
- modifications
includes additions, omissions and amendments, and related expressions are to be read accordingly;
- neonatal care
means care—
- new state scheme pension credit
means a credit under section 49A(2)(b) of the Welfare Reform and Pensions Act 1999.
- newborn child
includes a child stillborn after twenty-four weeks of pregnancy.
- non-cash voucher
has the same meaning as in section 84 of ITEPA 2003.
- Old Cases payments
means payments under Part I or II of Schedule 8 to this Act;
- old state scheme pension credit
means a credit under section 49(1)(b) of the Welfare Reform and Pensions Act 1999 (credit for the purposes of this Part of this Act);
- ordinary contribution
means a contribution of the amount specified in section 11(6);
- payments by way of occupational or personal pension
means, in relation to a person, periodical payments which, in connection with the coming to an end of an employment of his, fall to be made to him- (a) out of money provided wholly or partly by the employer or under arrangements made by the employer;
- pension age disability payment
means disability assistance given in accordance with the Disability Assistance for Older People (Scotland) Regulations 2024;
- pension payment
means— and “specified” means prescribed by or determined in accordance with regulations under this section.
- pensionable age
has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995;
- period of entitlement
has the meaning given by section 153 above;
- period of incapacity for work
means a period of one day which is, or of two or more consecutive days each of which is, a day of incapacity for work in relation to the contract of service in question.
- period of interruption of employment
has the same meaning as a jobseeking period and any period linked to such a period has for the purposes of the Jobseekers Act 1995.
- personal pension scheme
includes an annuity contract or trust scheme approved under section 620 or 621 of the Income and Corporation Taxes Act 1988, or a substituted contract within the meaning of section 622(3) of that Act, which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(f) of Schedule 36 to the Finance Act 2004.
- pneumoconiosis
means fibrosis of the lungs due to silica dust, asbestos dust, or other dust, and includes the condition of the lungs known as dust-reticulation;
- prescribe
means prescribe by regulations;
- prescribed
means prescribed by regulations.
- QEF
means the qualifying earnings factor for the tax year concerned.
- qualifying beneficiary
means a person entitled to reduced earnings allowance by virtue of sub-paragraph (1) above who— and who, on the relevant date, was entitled to the allowance at a rate which was restricted under paragraph 11(10) above by reference to 40 per cent. of the maximum rate of disablement pension.
- qualifying benefit
means—
- qualifying day
has the meaning given by section 154 above;
- qualifying earnings factor
means an earnings factor equal to the lower earnings limit for the tax year in question multiplied by 52;
- qualifying employment and support allowance
means a contributory allowance under Part 1 of the Welfare Reform Act 2007 the calculation of the amount of which includes an addition in respect of the support component or the work-related activity component;
- qualifying young person
has the same meaning as in Part 9 of this Act;
- Regulation (EC) No 1408/71
means Council Regulation (EC) No 1408/71 of 14 June 1971, as amended from time to time, on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community;
- Regulation (EC) No 883/2004
means Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004, as amended from time to time, on the coordination of social security systems;
- relative
includes a person who is a relative by marriage or civil partnership;
- relevant accident
means the accident in respect of which industrial injuries benefit is claimed or payable;
- relevant amount
means an amount equal to the additional pension, reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of section 46 of the Pensions Act.
- relevant contributions legislation
means any contributions legislation for the purposes of which the regulations have the effect mentioned in subsection (6);
- relevant date
means the date on which a period of entitlement would begin in accordance with section 153 above if this Schedule did not prevent it arising.
- relevant employment
means—
- relevant injury
means the injury in respect of which industrial injuries benefit is claimed or payable;
- relevant loss of faculty
means— (a)................................
- relevant payment of earnings
means a payment which for the purposes of Class 1 contributions is a payment of earnings made to or for the benefit of the earner in respect of the relevant employment.
- relevant payments or benefits
means payments or benefits of any specified description made or provided (whether to the intermediary or the worker or otherwise) in connection with the performance by the worker of the services in question;
- relevant percentage
means—
- relevant power
means a power to make regulations under any of the following provisions—
- Relevant profits
means profits, from the employment, in respect of which Class 4 contributions are payable under section 15 for the relevant tax year (or would be payable if the amount of the profits were to exceed the amount specified in subsection (3)(a) of that section in excess of which the main Class 4 percentage is payable).
- relevant relationship
means a marriage or civil partnership.
- Relevant retrospective tax provision
means a provision of the Income Tax Acts which—
- relevant week
means the week immediately before the one in which the child dies.
- relevant year
means 1978-79 or any subsequent tax year in the period between—
- retirement pension
means— (a) a state pension under Part 1 of the Pensions Act 2014, (b) a retirement pension under this Act, or (c) graduated retirement benefit;
- Scottish adult disability living allowance
means disability assistance given in accordance with the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025;
- second appointed year
means such subsequent tax year as may be so appointed;
- self-employed earner
has the meaning assigned to it by section 2 above;
- severely disabled person
means a person in respect of whom there is payable either an attendance allowance or a disability living allowance by virtue of entitlement to the care component at the highest or middle rate or personal independence payment by virtue of entitlement to the daily living component at the standard or enhanced rateor armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517)or adult disability payment by virtue of entitlement to the daily living component at the standard or enhanced rate or child disability payment by virtue of entitlement to the care component at the middle or highest rateor Scottish adult disability living allowance by virtue of entitlement to the care component at the middle or highest rateor pension age disability payment or such other payment out of public funds on account of his need for attendance as may be prescribed.
- short-term benefit
has the meaning assigned to it by section 20(2) above;
- sickness payment
means any payment made in respect of absence from work due to incapacity for work,....
- specified
means prescribed by or determined in accordance with regulations under this section.
- state pension credit
means state pension credit under the State Pension Credit Act 2002;
- state scheme pension debit
means a debit under section 49(1)(a) of the Welfare Reform and Pensions Act 1999 (debit for the purposes of this Part of this Act);
- statutory payment
means— (a) statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay, statutory shared parental pay, statutory parental bereavement pay or statutory neonatal care pay;
- tax week
means one of the successive periods in a tax year beginning with the first day of that year and every seventh day thereafter, the last day of a tax year (or, in the case of a tax year ending in a leap year, the last two days) to be treated accordingly as a separate tax week;
- tax year
means the 12 months beginning with 6th April in any year, the expression “1978-79” meaning the tax year beginning with 6th April 1978, and any correspondingly framed reference to a pair of successive years being construed as a reference to the tax year beginning with 6th April in the earlier of them;
- termination award
means a payment or benefit received by an earner (or an earner's spouse, civil partner, blood relative or dependant) in connection with the termination of the earner's employment.
- the 1975 Act
means the Social Security Act 1975;
- the 1986 Act
means the Social Security Act 1986;
- the Act of 1988
means the Income and Corporation Taxes Act1988;
- the Administration Act
means the Social Security Administration Act 1992;
- the applicable limit
means—
- the applicable provisions of this Act
means this Part of this Act and Parts II to V below;
- the appropriate authority
means the Treasury, except that, in relation to— it means the Secretary of State acting with the concurrence of the Inland Revenue.
- the appropriate percentage
means the assessed percentage of any present disablement of the earner which resulted— and in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement.
- the benefits code
has the meaning given by section 63(1) of ITEPA 2003;
- the Board
means the Commissioners of Inland Revenue;
- the Class 1A percentage
means a percentage rate equal to the secondary percentage for the tax year in question.
- the Class 1B percentage
means a percentage rate equal to the secondary percentage for the tax year in question.
- the commencement day
means the day on which the National Insurance Contributions Act 2006 was passed;
- the Consequential Provisions Act
means the Social Security (Consequential Provisions) Act 1992;
- the contribution year
means the earlier year mentioned in subsection (4) above.
- The contributor
means the person by whom the condition is to be satisfied.
- the contributor concerned
has the meaning given in section 21(5)(a) above;
- the deceased
means the person in respect of whose death industrial death benefit is claimed or payable.
- the employment income Parts of ITEPA 2003
means Parts 2 to 7A of that Act;
- the flat rate introduction year
means such tax year as may be designated as such by order;
- The FRAA
means the flat rate accrual amount.
- the industrial injuries and diseases provisions
means—
- the Inland Revenue
means the Commissioners of Inland Revenue;
- the intermediary
means—
- the low earnings threshold
means the low earnings threshold for the year concerned as specified in section 44A above;
- the lower rate
means the rate payable for the first 196 days of entitlement in any period of incapacity for work.
- the maternity allowance threshold
has the same meaning as in section 35 above and “specified” means prescribed by or determined in accordance with regulations.
- the Northern Ireland Contributions and Benefits Act
means the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
- the Northern Ireland Department
means the Department of Health and Social Services for Northern Ireland;
- the Old Cases Act
means the Industrial Injuries and Diseases (Old Cases) Act 1975;
- the payment year
means the tax year in which a contribution is paid;
- the Pensions Act
means the Pension Schemes Act 1993.
- the prescribed period
means the period of the length prescribed by regulations under section 171ZU(2)(c) or (4)(d) or 171ZV(2)(c) or (4)(d), as the case may be.
- the QEF
means the qualifying earnings factor, and
- the qualifying date
means, subject to sub-paragraphs (6) and (7) below, the beginning of the first week for which the beneficiary qualified for unemployability supplement.
- the relevant age
means—
- the relevant amount
means an amount equal to the additional pension reduced by the amount of any reduction in the weekly rate of the retirement... made by virtue of section 46 of the Pensions Act.
- the relevant conditions or condition
means—
- the relevant contribution condition
means—
- the relevant occupation
means—
- the relevant time
means—
- the revised earnings
means the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time as determined after applying the regulations.
- the threshold
means—
- the withdrawal date
means—
- trade or business
includes, in relation to a public or local authority, the exercise and performance of the powers and duties of that authority;
- trade union
means an association of employed earners;
- tribunal
means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal.
- unemployability supplement or allowance
means— (a) an unemployability supplement payable under Part I of Schedule 7 to this Act;
- unit of additional pension
means a unit of additional pension for which a person has paid a Class 3A contribution under section 14A;
- valuation day
means the day on which the pensioner becomes entitled to the old state scheme pension credit.
- voluntary organisation
means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;
- war disablement pension
means— (a) any retired pay, pension or allowance granted in respect of disablement under powers conferred by or under the Air Force (Constitution) Act 1917, the Personal Injuries (Emergency Provisions) Act 1939, the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939, the Polish Resettlement Act 1947, or Part VII or section 151 of the Reserve Forces Act 1980;
- week
means any period of seven days.
- woman
means a female of any age.
- working life
has the meaning given by paragraph 5(8) of Schedule 3 to this Act.
- year
means a tax year.